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Resolution Adopting Uniform Write-Off Policy for Uncollectible Fees Within Hernando County Fire and Emergency Services
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BRIEF OVERVIEW
Hernando County Fire Rescue and Emergency Services does not currently have a Write-Off Policy for EMS Billing. This proposed resolution mocks the Write-Off Policy utilized for the Hernando County Utilities Department. This is a desirable accounting function to move receivables off the County’s balance sheet where there is no reasonable chance of collection, and to provide for a uniform process of compromising claims where under the legal circumstances presented such compromises are allowed and, in the County’s best interest.
The write-off amounts which do not exceed $5,000 per account and will only be considered after all collection efforts have been made. The Fire Chief or his designee will review and approve all write-offs. Any amounts over $5,000 will be brought to the Board for approval. All write-offs will be reported to the Board twice annually (in January and July).
FINANCIAL IMPACT
Provides for an accounting mechanism to allow for write-offs of uncollectable accounts.
LEGAL NOTE
The Board has the authority to take the recommended action on this item pursuant to Chapter 125, Florida Statutes.
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RECOMMENDATION
It is recommended that the Board approve and authorize the Chairman’s signature on the attached resolution establishing for a write-off policy.